Section 29(e) in The United Provinces Excise Act, 1910
(e)in the case of spirit or beer manufactured in any distillery established or any distillery [brewery or manufactory] [Substituted by U. P. Act 16 of 1997, Section 6 for the words 'or brewery'.] licensed under Section 18-(i)by a rate charged upon the quantity produced or issued from the distillery, [brewery or manufactory] [Substituted by U. P. Act 16 of 1997, Section 6 for the words 'or brewery'.], as the case may be, or issued from a warehouse established or licensed under Section 18 (d);(ii)by a rate charged in accordance with such scale of equivalents, calculated on the quantity of materials used or by the degree of attenuation of the wash or wort, as the case may be, as the State Government may prescribe :
